大般涅槃經義記 5.85

5.85

合中，「菩薩亦如是」等合向第二及第四句，「如彼智」下舉喻以帖；「凡夫之人欣生惡死」合向第一及第三句，「如彼童」下舉喻以帖。

In the application, "The bodhisattva is also like this" and so forth matches the second and fourth clauses above; from "Like that wise person" downward adduces the parable to align with them; "Ordinary people delight in birth and despise death" matches the first and third clauses above; from "Like that boy" downward adduces the parable to align with them.